Municipal tax deduction when property rented out partially

The assesse has rented out a property for 3 months during the year getting a rent of Rs.120 (for 3 months). However he starts off renovation after 3 months and the property is not let out for the rest of the 9 months. But the municipal tax paid for the building for the year is Rs.200/-. Can the whole of Rs.200/- be reduced from the Gross Annual value i.e. Rent recd Rs.120/- and hence claim loss from house property of Rs.80/-